David E. Schwartz and Risa M. Salins
The infamous year 2020 has come to an end, but the COVID-19 pandemic is far from over. Paid sick leave and extended family and medical leave requirements under the Families First Coronavirus Response Act (FFCRA) expired on December 31, 2020. The Consolidated Appropriations Act of 2021 (CAA) does not extend workers’ entitlement to FFCRA vacation until 2021. However, it offers employers tax credits on FFCRA vacation that are voluntarily granted to workers until March 31, 2021. The CAA also re-approved the payment of unemployment insurance-related benefits in connection with pandemics and created a new mixed unemployment benefit program through March 14, 2021.
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